Write a brief note on debit voucher and state its contents with a specimen.
Debit vouchers are prepared for all cash payments made by the business such as purchase of goods, payment made to any creditors and payment of salary.
Contents of debit note:
- Name and address of the firm
- Date of preparing the voucher
- Voucher number
- Name of the account debited
- Net transaction amount
- Signature of the person who prepared it
- Authorised signatory of the firm
- Supporting voucher number.